All landmark rulings

21,339 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Chennai · 03 Jan 2024
Chennai Tribunal Provides Relief in Demonetization Deposit Cases, Sets Precedent for Section 68 Assessments
THE INCOME TAX OFFICER, CORPORATE WARD-2, COIMBATORE. VERSUS M/S. SAHANA JEWELLERY-EXPORTS PVT. LTD.
(2024) TaxCorp(LJ) 33051 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109551&Category=ITAT&CategoryType=Zip
Direct Tax ·Karnataka High Court · 02 Jan 2024
Karnataka HC Upholds Validity of Notices Issued by Faceless Authority in Tax Assessments
Adarsh Developers Vs THE DEPUTY COMMISSIONER OF INCOME TAX
(2024) TaxCorp(LJ) 33047 (HC-KARNATAKA) · Section 143(2)
Direct Tax ·Pbpt · 02 Jan 2024
PBPTAT - PBPTAT Rules Property Acquired Before 2016 Amendment and Subsequently Held Triggers Benami Act Provisions.
Prism Scan Express Pvt. Ltd Vs The Initiating Officer, DCIT (BPU-2)
(2024) TaxCorp(LJ) 33046 (PBPT)
Direct Tax ·Delhi High Court · 01 Jan 2024
Delhi HC Quashes Reassessment of Foreign Investors Over Alleged Round-Tripping
Angelantoni Test Technologies Srl Vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1) & ORS
(2023) TaxCorp(LJ) 33039 (HC-DELHI)
Direct Tax ·ITAT Kolkata · 01 Jan 2024
Kolkata ITAT Removes Unexplained Loan Addition, Cites Denial of Cross-Examination Rights
Alom Extrusions Ltd. Vs DCIT
(2023) TaxCorp(LJ) 33038 (ITAT-KOLKATA) · Section 68
Direct Tax ·Madras High Court · 01 Jan 2024
Madras HC Quashes Section 271E Penalty, Clarifies Absence of Cash Transaction in Loan Repayment
Anamallais Bus Transports P Ltd Vs The Principal Commissioner of Income Tax-1
(2023) TaxCorp(LJ) 33037 (HC-MADRAS) · Section 271E
Direct Tax ·Patna High Court · 01 Jan 2024
Patna HC Upholds Section 40A(3) Disallowance, Denies Deduction for Cash Payments Above ₹20,000
Mahendra Prasad Singh & Bros Vs Commissioner of Income Tax-II, Patna
(2023) TaxCorp(LJ) 33036 (HC-PATNA) · Section 40A(3)
Direct Tax ·ITAT Mumbai · 01 Jan 2024
Mumbai ITAT Validates Assessee's Expense Allocation Method Between STPI & Non-STPI Units
Directi Internet Solutions Pvt Ltd Vs ACIT-5(1)(2)
(2023) TaxCorp(LJ) 33035 (ITAT-MUMBAI)
Direct Tax ·ITAT Delhi · 29 Dec 2023
ITAT - Delhi ITAT Sides with HCL Group, Denies Revenue-Share as FTS in International Services.
HCL Singapore PTE. Ltd Vs Asst. CIT
(2023) TaxCorp(LJ) 33027 (ITAT-DELHI)
Direct Tax ·ITAT Surat · 29 Dec 2023
Surat Tribunal Limits Tax Authorities' Power to Extrapolate Undisclosed Income, Relief for Assessees under Section 115BBE
SHREE KUBERJI ASSOCIATES VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT
(2023) TaxCorp(LJ) 33025 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=109472&Category=ITAT&CategoryType=Zip
Direct Tax ·Madras High Court · 28 Dec 2023
HC - Madras HC Exempts TASMAC from TCS on Bar-License Fee for Empty Bottle Collection.
Tamil Nadu State Marketing Corporation Ltd Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 33020 (HC-MADRAS)
Direct Tax ·ITAT Mumbai · 28 Dec 2023
ITAT - Mumbai ITAT Annuls Unsigned Assessment Order, Affirms Legal Mandate for Signature.
Reuters Asia Pacific Ltd. (Successor on Amalgamation to Reuter Television Mauritius Limited) Vs DCIT
(2023) TaxCorp(LJ) 33019 (ITAT-MUMBAI) · Section 282A
Direct Tax ·Madras High Court · 28 Dec 2023
HC - Madras High Court Upholds Compounding of Tax Evasion Offences for MRF Chairman Following Penalty Reduction.
K. M. Mammen Vs The Principal Commissioner of Income Tax
(2023) TaxCorp(LJ) 33018 (HC-MADRAS)
Direct Tax ·Delhi High Court · 28 Dec 2023
HC - Delhi HC Upholds Constitutionality of Section 115BBE of IT Act, Dismisses Misuse Apprehension.
TRIVENI ENTERPRISES LIMITED vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 33017 (HC-DELHI)
Direct Tax ·Allahabad High Court · 28 Dec 2023
HC - Allahabad HC Rules: IT Department Must Prove Doubt in Bank-Channel Investments.
Principal Commissioner Of Income Tax vs Pnc Infratech Ltd
(2023) TaxCorp(LJ) 33014 (HC-ALLAHABAD)
Direct Tax ·Bombay High Court · 28 Dec 2023
ITAT - ITAT Mumbai Rules in Favor of ICICI Bank, No Interest Disallowance Under Section 14A for Investments from Own Funds.
ICICI Bank Ltd vs The Deputy Commissioner of Income-tax
(2023) TaxCorp(LJ) 33012 (HC-BOMBAY)
Direct Tax ·Kerala High Court · 28 Dec 2023
HC - Kerala HC Provides Relief to Pankajakasturi Herbals, Extends Last Date for SetCom Applications to 31st March 2021.
M/S.PANKAJA KASTURI HERBALS INDIA PVT. LTD vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 33011 (HC-KERALA)
Direct Tax ·ITAT Ahmedabad · 28 Dec 2023
Ahmedabad Tribunal Clarifies Stringent Compliance for Deductions under Section 35(1)(ii)
JOSHI TECHNOLOGIES INTERNATIONAL INC. VERSUS COMMISSIONER OF INCOME-TAX (IT & TP) , AHMEDABAD
(2023) TaxCorp(LJ) 33008 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109448&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Chennai · 27 Dec 2023
ITAT - Chennai ITAT Upholds CIT(A) Order: No Sec. 68 Addition on Cash Receipts Converted into Jewelry Sales.
Sahana Jewellery - Exports Pvt. Ltd Vs The Income Tax Officer
(2023) TaxCorp(LJ) 33004 (ITAT-CHENNAI) · Section 68
Direct Tax ·ITAT Mumbai · 27 Dec 2023
ITAT - Mumbai ITAT: Sponsorship Payments for Cricket Matches Not Royalty; IOCL Not Liable for TDS.
Indian Oil Corporation Ltd Vs Deputy Director of Income Tax
(2023) TaxCorp(LJ) 33003 (ITAT-MUMBAI)

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